Performance Accountability Financial Reports of Saving and Loan Cooperatives in East Lombok (Study on KSUSPPS Bina Al-Mandiri Syaria'ah)

Salmato; Baiq Anggun Hilendri  Lestari; Lalu Takdir  Jumaidi

doi:10.55927/ijbae.v2i4.5248

Authors

Salmato University of Mataram
Baiq Anggun Hilendri Lestari University of Mataram
Lalu Takdir Jumaidi University of Mataram

DOI:

https://doi.org/10.55927/ijbae.v2i4.5248

Keywords:

Accountability, Financial Report Performance

Abstract

This study analyzes the accountability of financial reporting performance in one of the cooperatives in East Lombok Regency, the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative. This study aims to determine the extent to which the performance accountability of the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative's financial reports is accountable to members and the public. This study uses a descriptive-qualitative approach, collecting data through observation, interviews, and documentation. The results showed that the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative needed to be more fully accountable and transparent in managing the cooperative. KSUSPPS Bina Al-Mandiri Syari'ah Cooperative, in compiling financial reports, has included proof of transactions but has not integrated them; disclosures are made only in the form of financial report items, and financial reports are available for each unit containing a statement of financial position and profit and loss statement. Documents for cooperative activities are available in full and can be accessed by the community and members.

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